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会计英语第二版阳春晖课后题chapter3答案及解析1、Mrs. Green has given us some _______ on how to study English well. [单选题] *A. practiceB. newsC. messagesD. suggestions(正确答案)2、—What ______ your sister ______ this Saturday?—Something special, because it’s her birthday. （）[单选题] *A. are; going to doB. is; going to do(正确答案)C. does; doD. did do3、29．______ my free time, I like listening to music. [单选题] *A．AtB．OnC．In(正确答案)D．About4、--Shall we have a swim?--Yes, let’s _______ it at 9:00 next Sunday. [单选题] *A. putB. meetC. setD. make(正确答案)5、I’m not sure whether we’ll go on ______ foot or by _____ bike? [单选题] *A. the; theB. /; theC. /; /(正确答案)D. the; /6、Be careful when you _______ the street. [单选题] *A. are crossingB. is crossingC. cross(正确答案)D. is cross7、Hearing that he had passed _____ health examination, he immediately made _____ call to his parents. [单选题] *A. a; /B. the; /C. the; a(正确答案)D. a; the8、They lost their way in the forest, and _____ made matters worse was night began to fall. [单选题] *A. thatB. itC. what(正确答案)D. which9、____ father is a worker. [单选题] *A.Mike's and Mary'sB. Mike and Mary's(正确答案)C. Mike's and MaryD. Mike and Marys'10、Don’t _______. He is OK. [单选题] *A. worry(正确答案)B. worried aboutC. worry aboutD. worried11、Can you tell me how the accident _______? [单选题] *A. came about(正确答案)B. came backC. came downD. came from12、Two（）in our school were sent to a remote village to teach for a month. [单选题] *A. women teachers(正确答案)B. woman teachersC. women teacherD. woman teacher13、Many young people like to _______ at weekends. [单选题] *A. eat out(正确答案)B. eat upC. eat onD. eat with14、12．That is a good way ________ him ________ English. [单选题] *A．to help；forB．helps；withC．to help；with(正确答案)D．helping；in15、When we take a trip,we usually have to _______ a hotel. [单选题] *A. takeB. stayC. book(正确答案)D. bring16、The car is _______. It needs washing. [单选题] *A. cleanB. dirty(正确答案)C. oldD. new17、14．Builders have pulled down many old houses, and they will build a lot of new ________. [单选题] *A．ones (正确答案)B．oneC．the onesD．the one18、How _______ it rained yesterday! We had to cancel(取消) our football match. [单选题] *A. heavily(正确答案)B. lightC. lightlyD. heavy19、You’d ______ give up smoking. [单选题] *A. goodB. wellC. better(正确答案)D. best20、He _______ getting up early. [单选题] *A. used toB. is used to(正确答案)C. is usedD. is used for21、91．—Do you live in front of the big supermarket?—No. I live ________ the supermarket ________ the post office. [单选题] *A．across; fromB．next; toC．between; and(正确答案)D．near; to22、—______ —（）[单选题] *A. How long did you stay there?B. How much did you pay for the dress?C. How many flowers did you buy?(正确答案)D. How often did you visit your grandparents?23、______ my great joy, I met an old friend I haven' t seen for years ______ my way ______ town. [单选题] *A. To, in, forB. To, on, to(正确答案)C. With, in, toD. For, in, for24、21．Design a travel guide for Shanghai! ________ the competition and be the winner! [单选题] *A．JoinB．AttendC．EnterD．Take part in (正确答案)25、Allen is looking forward to _______ his American partner at the trade fair. [单选题] *A. meetB. meeting(正确答案)C. be meetingD. having meeting26、43．How much did you ________ the man for the TV? [单选题] *A．pay(正确答案)B．takeC．spendD．buy27、79．On a ________ day you can see the city from here. [单选题] *A．warmB．busyC．shortD．clear(正确答案)28、--Whose _______ are these?? ? ? --I think they are John·s. [单选题] *A. keyB. keyesC. keys(正确答案)D. keies29、I didn't hear _____ because there was too much noise where I was sitting. [单选题] *A. what did he sayB. what he had said(正确答案)C. what he was sayingD. what to say30、40．Star wars is ______ adventure film and it is very interesting. [单选题] *A．aB．an (正确答案)C．the D．/。
1. a. Supplies Expense ..................................................... 1,565Supplies ............................................................... 1,565b. Unearned Rent .......................................................... 1,340Rent Revenue ...................................................... 1,340c. Wages Expense ........................................................ 2,150Wages Payable .................................................... 2,150d. Accounts Receivable ................................................ 11,278Fees Earned ......................................................... 11,278e. Depreciation Expense .............................................. 1,000Accumulated Depreciation ................................. 1,000 2. Adjusting entries are a planned part of the accounting process toupdate the accounts. Correcting entries are not planned, but ariseonly when necessary to correct errors.a. Accounts Receivable ................................................ 1,150Fees Earned ......................................................... 1,150 b. Supplies Expense ..................................................... 1,390Supplies ............................................................... 1,390 c. Rent Expense ............................................................ 6,000Prepaid Rent ........................................................ 6,000 d. Depreciation Expense .............................................. 1,650Accumulated Depreciation ................................. 1,650 e. Unearned Fees .......................................................... 4,725Fees Earned ......................................................... 4,725 f. Wages Expense ........................................................ 2,180Wages Payable .................................................... 2,180a. Accounts Receivable ..................................................... 3,200Fees Earned .............................................................. 3,200 b. Supplies Expense .......................................................... 2,590Supplies ..................................................................... 2,590 c. Depreciation Expense .................................................... 3,850Accumulated Depreciation ....................................... 3,850 d. Unearned Fees ............................................................... 1,000Fees Earned .............................................................. 1,000 e. Wages Expense .. (820)Wages Payable (820)2006June 30 Supplies Expense ................................................ 2,670Supplies ......................................................... 2,67030 Insurance Expense .............................................. 2,550Prepaid Insurance ......................................... 2,55030 Depreciation Expense—Equipment ................... 7,020Accumulated Depreciation—Equipment..... 7,02030 Depreciation Expense—Automobiles ................ 3,650Accumulated Depreciation—Automobiles 3,65030 Utilities Expense (420)Accounts Payable (420)30 Salary Expense .................................................... 1,560Salaries Payable ........................................... 1,56030 Unearned Service Fees ....................................... 2,000Service Fees Earned ..................................... 2,0001.a. Insurance Expense ................................................ 3,200Prepaid Insurance ............................................. 3,200b. Supplies Expense .................................................. 1,040Supplies ............................................................. 1,040c. Depreciation Expense—Building .......................... 1,320Accumulated Depreciation—Building ............. 1,320d. Depreciation Expense—Equipment ...................... 4,100Accumulated Depreciation—Equipment......... 4,100e. Unearned Rent ........................................................ 3,000Rent Revenue .................................................... 3,000f. Salaries and Wages Expense ................................ 1,760Salaries and Wages Payable ............................ 1,760g. Accounts Receivable ............................................. 3,200Fees Earned ...................................................... 3,200Prob. 3–5B Concluded2.BERSERK COMPANYAdjusted Trial BalanceDecember 31, 2006Cash ............................................................................ 3,700 ................ Accounts Receivable ................................................. 22,100 ................ Prepaid Insurance ...................................................... 1,600 ................ Supplies ...................................................................... 280 ................ Land ............................................................................ 75,000 ................ Building ...................................................................... 141,500 ................ Accumulated Depreciation—Building ...................... ............... 93,020 Equipment .................................................................. 90,200 ................ Accumulated Depreciation—Equipment .................. ............... 69,400 Accounts Payable ...................................................... ............... 8,100 Salaries & Wages Payable ........................................ ............... 1,760 Unearned Rent ........................................................... ............... 1,500 Ethel Pringle, Capital ................................................. ............... 134,000 Ethel Pringle, Drawing ............................................... 10,000 ................ Fees Earned ............................................................... ............... 199,600 Rent Revenue ............................................................. ............... 3,000 Salaries & Wages Expense ....................................... 97,340 ................ Utilities Expense ........................................................ 28,250 ................ Advertising Expense ................................................. 15,200 ................ Repairs Expense ........................................................ 11,500 ................ Depreciation Expense—Equipment ......................... 4,100 ................ Insurance Expense .................................................... 3,200 ................ Depreciation Expense—Building .............................. 1,320 ................ Supplies Expense ...................................................... 1,040 ................ Miscellaneous Expense ............................................. 4,050 ................510,380 510,380Prob. 3–6B1. a. Supplies Expense ..................................................... 1,025Supplies ............................................................... 1,025b. Accounts Receivable ................................................ 7,650Fees Earned ......................................................... 7,650c. Depreciation Expense .............................................. 3,100Accumulated Depreciation ................................. 3,100d. Wages Expense ........................................................ 1,100Wages Payable .................................................... 1,1002.TotalNet Total Total Owner’sIncome Assets Liabilities Equity Reported amounts $207,320 $440,960 $29,720 $411,240 Corrections:Adjustment (a) –1,025 –1,025 0 – 1,025 Adjustment (b) + 7,650 + 7,650 0 + 7,650 Adjustment (c) –3,100 –3,100 0 – 3,100 Adjustment (d) –1,100 0 + 1,100–1,100Corrected amounts $209,745 $444,485 $30,820 $413,665。
Matching Questions140. Match the following terms the appropriate definition.1. Depreciatio n expense The accounting system that recognizes revenues when earned and expenseswhen incurred.2. Time period principleThe accounting system where revenues are recognized when cash isreceived and expenses are recorded whencash is paid.3. Profit margin Items paid for in advance of receivingtheir benefits.4. Matchingprinciple Net income divided by net sales.5. Accrued revenuesThe expense created by allocating the cost of plant and equipment to the periodsin which they are used.6. Accrual basis accounting Allocates equal amounts of an asset's cost (less any salvage value) to depreciation expense during its usefullife.7. Cash basis accountingA principle that assumes that anorganization's activities can be divided into specific time periods such as months,quarters, or years.8. Prepaid expenses The principle that requires expenses to be reported in the same period as the revenues that were earned as a result ofthe expenses.9. Straight-lin e depreciation Revenues earned in a period that are both unrecorded and not yet received incash or other assets.141. Match the following terms with the appropriate definition.1. Adjusted trial balance A balance sheet that lists assets on the left side and liabilities and equity on theright.2. Adjusting entry A journal entry used at the end of an accounting period to bring an asset or liability account balance to its proper amount and update the related expenseor revenue account.3. Account form balance sheet A listing of accounts and balancesprepared before adjustments arerecorded.4. Accounting period The consecutive 12 months (or 52 weeks) selected as the organization'sannual accounting period.5. Contra accountA balance sheet that lists items vertically in the order: assets, liabilitiesand equity.6. Unadjusted trial balance The length of time covered by financialstatements.7. Interim financial reportsAn account linked with another account and having an opposite normalbalance.8. Fiscal yearFinancial reports covering less than one year, usually one, three, or six-monthperiods.9. Report form balance sheetA listing of accounts and balances prepared after adjustments are recordedand posted to the ledger.10. Natural business year A 12-month period that ends when acompany's sales activities are at theirlowest point.Problems1. On December 14 Bench Company received $3,700 cash for consulting services that will be performed in January. Bench records all such prepayments in a liability account. Prepare a general journal entry to record the $3,700 cash receipt.2. On December 31, Connelly Company had performed $5,000 of management services for clients that had not yet been billed. Prepare Connelly's adjusting entry to record these fees earned.3. A company has 20 employees who each earn $500 per week fora 5-day week that begins on Monday. December 31 of Year 1 is a Monday, and all 20 employees worked that day.a) Prepare the required adjusting journal entry to record accrued salaries on December 31, 2009.b) Prepare the journal entry to record the payment of salaries on January 4, 2010.4. Pfister Co. leases an office to a tenant at the rate of $5,000 per month. The tenant contacted Pfister and arranged to pay the rent for December 2009 on January 8, 2010. Pfister agrees to this arrangement.a.) Prepare the journal entry that Pfister must make at December 31, 2009 to record the accrued rent revenue.b.) Prepare the journal entry to record the receipt of the rent on January 8, 2010.5. Prior to recording adjusting entries on December 31, a company's Store Supplies account had an $880 debit balance. A physical count of the supplies showed $325 of unused supplies available as of December 31. Prepare the required adjusting entry.6. Prepare general journal entries on December 31 to record the following unrelated year-end adjustments.a. Estimated depreciation on office equipment for the year, $4,000.b. The Prepaid Insurance account has a $3,680 debit balance before adjustment. An examination of insurance policies shows $950 of insurance expired.c. The Prepaid Insurance account has a $2,400 debit balance before adjustment. An examination of insurance policies shows $600 of unexpired insurance.d. The company has three office employees who each earn $100 per day for a five-day workweek that ends on Friday. The employees were paid on Friday, December 26, and have worked full days on Monday, Tuesday, and Wednesday, December 29, 30, and 31.e. On November 1, the company received 6 months' rent in advance from a tenant whose rent is $700 per month. The $4,200 was credited to the Unearned Rent account.f. The company collects rent monthly from its tenants. One tenant whose rent is $750 per month has not paid his rent for December.。
会计学原理第3章习题答案会计学原理第3章习题答案第一节：会计的基本概念和会计要素在会计学中，会计的基本概念和会计要素是非常重要的。
会计的基本概念包括会计的定义、会计的目的、会计的对象以及会计的特征等。
会计要素则是指会计中用于记录和反映企业经济活动的基本要素，包括资产、负债、所有者权益、收入和费用等。
在本章的习题中，我们需要回答一些关于会计的基本概念和会计要素的问题。
例如，什么是会计的定义？会计的目的是什么？会计的对象是指什么？以及会计的特征有哪些？答案如下：- 会计的定义：会计是一门研究经济活动及其结果，以及对其进行记录、分类、汇总和报告的学科。
- 会计的目的：会计的目的是为了提供有关企业经济活动的信息，以便于管理者、投资者、债权人等利益相关方做出决策。
- 会计的对象：会计的对象是指企业的经济活动，包括资源的获取、使用和交换等。
- 会计的特征：会计的特征包括客观性、准确性、完整性、时效性、可比性和可理解性等。
第二节：会计等式和会计方程式会计等式和会计方程式是会计学中的重要概念。
会计等式是指资产等于负债加所有者权益的关系，即A = L + OE。
会计方程式则是指资产减去负债等于所有者权益的关系，即A - L = OE。
在本章的习题中，我们需要回答一些关于会计等式和会计方程式的问题。
例如，会计等式和会计方程式的含义是什么？为什么会计等式和会计方程式是平衡的？以及如果会计等式和会计方程式不平衡，会有什么影响？答案如下：- 会计等式和会计方程式的含义：会计等式和会计方程式表示了企业的资源来源和运用的平衡关系，即企业的资产来源于负债和所有者权益。
- 会计等式和会计方程式的平衡：会计等式和会计方程式之所以是平衡的，是因为每一笔经济活动都会对资产、负债和所有者权益产生影响，使得会计等式和会计方程式保持平衡。
- 会计等式和会计方程式不平衡的影响：如果会计等式和会计方程式不平衡，会导致会计记录的错误，进而影响到财务报表的准确性和可靠性。
《会计学》—作业题(第二次)第三章习题第三章工业企业主要生产经营过程核算和成本计算本章习题一、单项选择题1．企业实际收到投资者投入的资金属于企业所有者权益中的（）。
A．固定资产B．银行存款C．实收资本D．利润分配2．工业企业因采购材料而发生的装卸搬运费，支付时应计入（）。
A．“周转材料”账户B．“在途物资”账户C．“管理费用”账户D．“营业外支出”账户3．为了反映企业库存材料的增减变化及其结存情况，应设置（）账户。
A．在途物资B．原材料C．存货D．库存材料4．企业销售产品实现了收入，应（）。
A．借记“主营业务收入”账户B．贷记“主营业务收入”账户C．贷记“本年利润”账户D．贷记“营业外收入”账户5．企业结转已销售产品的制造成本时，应借记（）。
A．借记“主营业务收入”账户B．借记“本年利润”账户C．借记“主营业务成本”账户D．借记“库存商品”账户6．下列项目中属于营业外收入的有（）。
A．销售产品的收入B．销售材料的收入C．固定资产清理净收益D．出租固定资产的收入7．下列人员的工资中，通过“管理费用”科目核算的是（）。
A．生产车间工人工资B．车间管理人员工资C．企业管理人员工资D．销售部门职工工资8．“实收资本”账户一般按（）设置明细账户。
A．企业B．投资人C．捐赠者D．受资企业9．下面属于其他业务收入的是（）。
A．利息收入B．投资收益C．清理固定资产净收益D．出售材料收入10．张华出差时借款900元，回来后报销差旅费800元，退回现金100元，会计分录应为（）。
A．借：管理费用800库存现金100贷：其他应收款一张华900B．借：管理费用900贷：其他应收款一张华800库存现金100C．借：其他应收款一张华900贷：管理费用800库存现金100D．借：库存现金100其他应收款一张华800贷：:管理费用900二、多项选择题1．工业企业的主要经营过程包括（）。
A．筹资过程B．供应过程C．生产过程D．销售过程2．下列费用中应计入外购材料采购成本的有（）。
第三章账户与复式记账一、单选题1．会计科目是（）。
A、会计要素的名称B、报表的名称C、账户的名称D、账簿的名称2．下列账户中，贷方登记增加数的是（）。
A、银行存款B、销售费用C、短期借款D、长期待摊费用3．借贷记账法的借方表示（）。
A、资产增加,负债及所有者权益减少B、资产增加,负债及所有者权益增加C、资产减少,负债及所有者权益减少D、资产减少,负债及所有者权益增加4．下列各项目中，属于简单会计分录的是（）。
A、一借一贷分录B、一借多贷分录C、一贷多借分录D、多借多贷分录5．借贷记账法的贷方表示( )。
A、资产减少,负债及所有者权益减少B、资产增加,负债及所有者权益增加C、资产减少,负债及所有者权益增加D、资产增加,负债及所有者权益减少6．复式记账是对每项经济业务都要以相等的金额在（）相互联系的账户中进行记录的方法。
A、一个账户B、两个账户C、两个或两个以上D、所有账户7．借贷记账法试算平衡的方法是（）。
A、总账及所属明细账的余额平衡B、差额平衡C、所有资产类和负债类账户的发生额平衡D、发生额平衡和余额平衡8．存在着对应关系的账户，彼此称为（）。
A、对应账户B、相对账户C、对称账户D、相关账户9．采用复式记账法在账户中登记经济业务时,其特点是有关账户之间存在着（）。
A、从属关系B、对应关系C、对立关系D、平行登记关系10．总分类账户是根据（）设置的，提供各种总括核算指标的，简称总账账户。
A、二级会计科目B、一级会计科目C、宏观管理要求D、微观管理要求11．权益类账户贷方登记（）。
A、债权数B、增加数C、减少数D、余额数12．账户是根据（）开设的。
A、会计准则B、会计制度C、会计科目D、会计报表13．借贷记账法,是以（）为理论基础的。
A、借贷记账符号B、资产与权益的平衡关系C、账户的平行登记D、试算平衡14．账户的余额一般与（）在同一方向。
A、增加额B、减少额C、发生额D、实际额15．账户的对应关系是指（）。
第三章课后作业参考答案练习题一1．目的：掌握账户的内容2．资料湖场公司为一家俱生产企业，其2005年7月末的经济活动状况如下：（1）仓库储存木料500 000元；（2）仓库储存油漆17桶，价值21 000元；（3）运输汽车5辆，价值450 000元；（4）应付京西公司木材款430 000元；（5）职工唐某未归还差旅费借款3 000元；（6）生产设备价值1 200 000元；（7）京汉投资公司、北极联合公司分别持有本企业股权3 000 000元和2 000 000元；（8）未偿还银行3年期贷款2 800 000元；（9）存入市建行的款项1 800 000元；（10）职工未领取工资16 000元；（11）欠交营业税6 500元；（12）持有康赛公司3年期债券100 000元；（13）零用现金3 200元。
3．要求根据上述资料，确定该公司需要使用的账户的名称。
练习题一参考答案要点需要使用的账户：（1）原材料——木料（2）原材料——油漆（3）固定资产——运输汽车（4）应付账款（5）其他应收款（6）固定资产——生产设备（7）股本（8）长期借款（9）银行存款（10）应付职工薪酬（11）应交税费——应交营业税（12）持有至到期投资（13）库存现金练习题二1．目的：熟悉会计科目的分类方法及其内容。
2．资料某企业3月1日有关资金内容及金额如下：（1）存放在企业的现款1 000元；（2）存放在银行的款项300 000元；（3）库存的各种材料19 000元；（4）房屋900 000元；（5）机器设备800 000元；（6）投资者投入资本1 755 000元；（7）购货方拖欠货款80 000元；（8）从银行借入的半年期借款120 000元；（9）库存的完工产品50 000元；（10）拖欠供货方货款350 000元；（11）企业留存的盈余公积金75 000元；（12）尚未完工的产品150 000元。
3．要求：根据所给资料，利用下表说明每一项资金内容应属于资产、负债和所有者权益哪一类会计要素，具体归属于哪一个会计科目，并计算表中的合计数。
会计学习题答案第三章制造业经济业务核算一、单项选择题1. C2. A3. A4.D5. C6. D7. D8. D9.A 10. B 11. A 12. D 13. B14. A 15. D 16.A 17.B 18.D 19.A 20.B 21.A 22.A 23.A 24.B 25.A二、多项选择题1. ABCDE2. ABCD3.ABCD4.ABCD5.ABC6.ABCDE7.AB8.BCD9.CDE 10.ABC11.ABCDE 12.ABC 13.AB 14.AB 15.AD 16.ABC 17.BCD 18.BCD 19.AB 20.ABCD21.ABC 22.ABC 23.ABC 24.ABC 25.AB三、是非题1、√2、×3、×4、×5、√6、×7、√8、×9、×10、×11、×12、×13、×14、×15、×16、×17、×18、√19、√20、√21、×22、23、×六、业务题习题3-11.借：材料采购—乙材料 5 000应交税费—应交增值税（进项税额）850贷：应付账款—南风公司 5 8502.借：库存现金300贷：银行存款3003.借：其他应收款—陈宜 2 000贷：库存现金 2 0004.借：材料采购—甲材料50 000应交税费—应缴增值税（进项税额）8 500贷：银行存款58 5005.借：原材料—甲材料50 000原材料—乙材料 5 000贷：材料采购—甲材料50 000材料采购—乙材料 5 0006.借：原材料—丙材料250应交税费—应交增值税（进项税额）42.5贷：银行存款292.57.借：应付账款—南风公司 5 850贷：银行存款 5 8508.借：管理费用 2 200贷：其他应收款—陈宜 2 000库存现金200习题3-21.采购费用分配率=（2 500+500）∕（4 000+1 000）=0.6（元∕千克）甲材料应分配的采购费：4 000×0.6=2 400元乙材料应分配的采购费：1 000×0.6=600元2.习题3-31.借：管理费用 1 000制造费用350贷：银行存款 1 3502.借：生产成本—甲产品20 000—乙产品15 000制造费用 3 000管理费用 2 000贷：原材料40 0003.借：库存现金26 000贷：银行存款26 0004.借：应付职工薪酬26 000贷：库存现金26 0005.借：制造费用300管理费用100贷：累计折旧4006.借：制造费用800贷：银行存款8007.借：生产成本—甲产品8 000—乙产品12 000制造费用 2 000管理费用 4 000贷：应付职工薪酬26 0008.借：生产成本—甲产品 2 000—乙产品 1 500制造费用 1 000管理费用500贷：银行存款 5 0009.按两种产品的生产工人的工资比例作为分配标准：制造费用分配率=7450∕（8 000+12 000）=0.3725甲产品应分摊的制造费用：8 000×0.3725=2 980（元）乙产品应分摊的制造费用：12 000×0.3725=4 470（元）借：生产成本—甲产品 2 980—乙产品 4 470贷：制造费用7 45010.借：库存商品—甲产品34 612—乙产品35 418贷：生产成本—甲产品34 612—乙产品35 418习题3-41.借：应收账款—金华公司93 600贷：主营业务收入—A产品80 000 应交税费—应交增值税（销项税额）13 6002. 借：销售费用 1 200贷：银行存款 1 2003. 借：银行存款80 000贷：应收账款—金华公司80 0004. 借：银行存款70 200贷：主营业务收入—B产品60 000 应交税费—应缴增值税（销项税额）10 2005. 借：销售费用800贷：银行存款800借：主营业务成本—A产品52 000—B产品32 500贷：库存商品—A产品52 000—B产品32 500 6. 借：应交税费—应缴增值税（已交税金）14 000贷：银行存款14 000 7. 借：本年利润 2 000贷：销售费用 2 000借：主营业务收入140 000贷：本年利润140 000 借：本年利润84 500贷：主营业务成本84 5008. 借：银行存款 2 000贷：营业外收入 2 0009. 借：所得税费用22 000贷：应交税费—应交所得税22 00010. 借：本年利润22 000贷：所得税费用22 000借：营业外收入 2 000贷：本年利润 2 000。
第三章会计循环练习题第三章会计循环练习题⼀、单项选题1. 会计循环的顺序是（）A．原始凭证，记账凭证，账簿，试算，调整，编表，结账B．原始凭证，分录，账簿，试算，调整，结账，编表C．记账凭证，⽇记账，试算，调整，编表，结账D．编制凭证，分录，账簿，试算，编表，结账2.（）是记录经济业务的发⽣情况，明确经济责任，作为记账依据的书⾯凭证。
A．分录 B. 会计凭证 C. 财务报表 D. 试算表3.与现⾦制（收付实现制）原则相对应的原则是（）A．现收现付制 B. 应计制 C. 配⽐原则 D. 永续盘存制4. 会计期终了时，以下哪类账户需要通过结账分录加以结清（）A. 资产类账户B. 负债类账户C. 所有者权益类账户 D. 损益类账户5. 按照借贷记账原则，资产负债表账户具有以下特征：（）A. 资产负债及所有者权益账户借记表⽰增加B. 资产及所有者权益账户借记表⽰增加C. 负债及所有者权益账户借记表⽰减少D. 资产.负债账户的贷记表⽰减少6. 下列（）体现了借贷记账规则在损益类账户上的应⽤。
A. 费⽤账户增加应借记，并列⽰在资产负债表的左边B. 收⼊账户增加应借记，并列⽰在资产负债表的右边C. 费⽤账户增加应借记，并列⽰在利润表的左边D. 收⼊和费⽤增减会对所有者权益发⽣影响7.（）的确定应遵循配⽐原则A. 资产B. 负债C. 所以者权益D. 收A. 三栏式明细分类账B. 数量⾦额式明细分类账C. 多栏式明细分类账D. 总分类账9. 如果发现会计分录中应借.应贷的账户或⾦额有错误并已登记⼊账，可⽤（）进⾏更正。
（）A. 红字更正法B. 涂改法C. 补充登记法 D. 调整法10. 某公司所有者权益期初余额为65000元，该公司当年收⼊为430000元，费⽤为360000元，以现⾦分红50000元，则该公司当年净利润及所有者权益年末余额分别为（）A. 20000，95000B. 70000，95000C. 60000，75000D. 70000，8500011. 某企业资产总额80万元，如果发⽣以下经济业务：（1）收到外单位投资8万元，存⼊银⾏；（2）应收票据2万元到期兑现。
第一章答案:自测题一、A 、C 、A、B、B 、C二、ABCD、AB、AB、ABCD、BD、AC第二章答案：自测题一、B、D、C、B、D、B二、ABC、ABC、ABCD、ACD、BD、BC第三章答案：自测题一、A、D、D、B、A、B二、ABC、AD、BC、ABCD、BCD、BC、AB第四章答案：自测题一、A、C、C、C、A、D、D、B、B、B二、ABCD、BCD、ABC、AB、AC、ABD、ABD、ABC、ABCD 练习题一、某公司2008年9月发生下列业务：(1)购入零星办公用品120元，以库存现金支付；(2)以库存现金2000元预借职工李某差旅费；(3)从银行提取现金5000元以备零星开支；(4)收回购货方前欠货款30000元存入银行；(5) 以银行存款100 000元归还银行借款；(6)职工李某报销差旅费1800元，余款以现金收回；(7)以银行存款支付管理部门电话费3500元；(8)将现金3000元存入银行；（9）以银行存款8 000元支付业务招待费；（10）收到投资人投资款100 000元存入银行。
要求：根据上述资料编制会计分录。
答案：(1)借：管理费用120贷：库存现金120(2)借：其他应收款2000贷：库存现金2000(3)借：库存现金5000贷：银行存款5000(4)借：银行存款30000贷：应收账款30000(5) 借：短期借款100000贷：银行存款100000(6)借：管理费用1800库存现金200贷：其他应收款2000(7)借：管理费用3500贷：银行存款3500(8)借：银行存款3000贷：库存现金3000（9）借：管理费用8000贷：银行存款8 000（10）借：银行存款100 000贷：实收资本100 000二、略三、某公司2008年9月份发生下列业务：（1）5日采用赊销的方式销售一批商品，赊销期20天，该批商品的售价100 000元，适用的增值税率17％，产品交付并办妥托收手续（2）10日公司销售一批产品，发票注明的价款80 000元，增值税13 600元，收到一张已承兑的期限为60天的不带息商业汇票。
This problem provides practice in journals and ledgers.1. and 3. To save space, the year 20X8 is not shown in these accounts. All items dated 1/1 are the balances asof January 1, 20X8. Balances as of January 31, 20X8 are denoted with **.17,00017,100Accumulated Depreciation, Depreciation Expense,Depreciation Expense,Accumulated Depreciation2. Jan. 2 Cash 3,000Accounts receivable 3,000 Collections on account.Jan. 3 Cash 4,200Parts revenue 700Labor revenue 3,500 Services rendered.Jan. 3 Costs of parts sold 300Parts inventory 300 Cost of parts sold to customers.Jan. 7 Legal expenses 500Cash 500 Paid legal costs.Jan. 9 Parts inventory 900Accounts payable 900 Acquired parts on open account.Jan. 11 Wa ges expense 1,000Cash 1,000 Wa ges paid.Jan. 13 Repairs expense 500Cash 500 Repairs to truck.Jan. 19 Accounts receivable 3,600Parts revenue 800Labor revenue 2,800 Services rendered to hotel.Jan. 19 Cost of parts sold 500Parts inventory 500 Cost of parts sold to hotel.Jan. 24 Wa ges expense 1,300Cash 1,300 Wa ges paid.Jan. 27 Accounts payable 1,500Cash 1,500 Disbursements on account.Jan. 31 Rent expense 1,000Prepaid rent 1,000 Rent expense for January.Jan. 31 Depreciation expense, trucks 600Depreciation expense, equipment 200Accumulated dep., trucks 600Accumulated dep., equipment 200 Depreciation for January.Jan. 31 Gasoline expense 300Cash 300 Paid local service station for gas.Jan. 31 Wa ges expense 900Cash 900 Wa ges paid.3. Answered in conjunction w ith Requirement 1.4.See next page5. C1 Parts revenue 1,500Labor revenue 6,300Income summary 7,800C2 Income summary 7,100Cost of parts sold 800Wages expense 3,200Rent expense 1,000Legal expense 500Repairs expense 500Depreciation expense, trucks 600Depreciation expense, equipment 200Gasoline expense 300C3 Income Summary 700Retained income 7004. HA WKEY E APPLIANCE REPAIR SERVICE, INC.Trial BalanceJanuary 31, 20X8Cash $ 6,200Accounts receivable 4,600Parts inventory2,100Prepaid rent 1,000Trucks 36,000Equipment 8,000Accumulated depreciation, trucks $ 15,600 Accumulated depreciation, equipment 5,200 Accounts payable 2,300 Paid-in capital 17,000 Retained income 17,100 Parts revenue 1,500 Labor revenue 6,300 Cost of parts sold 800Wa ges expense 3,200Rent expense 1,000Legal expense 500Repairs expense 500Depreciation expense, trucks 600Depreciation expense, equipment 200Gasoline expense 300Totals $65,000 $65,0003-38 (35-40 min.) Amounts are in millions of dollars.Post.Ref. Debit Credit 1. a. Cash 2,100Revenues, company-ownedrestaurants 2,100 Cash salesb. Accounts and notes receivable 500Revenues from franchisedrestaurants 500 Fees due from independentowners of outletsc. Inventories 827Notes and accounts payable 827 Purchases on accountd. Cost of goods sold 820Inventories 820 Inventories solde. Depreciation expense 226Accumulated depreciation 226 Depreciation for yearf. Prepaid expenses 42Cash 42 Rents and insurance premiumsg. Operating expenses 37Prepaid expenses 37 Expirationsh. Other liabilities 148Cash 148 Disbursements to reduce liabilitiesi. Cash 590Accounts and notes receivable 590 Collectionsj. Notes and accounts payable 747Cash 747 Disbursements to creditorsk. Interest expense 100Cash 100 Disbursements for interestl. Operating expenses 1,510Cash 1,510 Outlays for miscellaneous expenses2. Beginning balance is 1/1/00. Ending balance is 12/31/00. Double rules are notdrawn for accounts containing a lone number. That number automatically servesas the ending balance.Notes andAccounts andRevenues, Company-Revenues from Prepaid Expenses Depreciation Expense Franchised(e) 226 (b) 500Property and3-38 (continued)3. McDONALD'S CORPORATIONTrial BalanceDecember 31, 2000(In Millions)Cash $ 563Accounts and notes receivable 618Inventories 90Prepaid expenses 367Property and equipment, at cost 22,451Other assets 3,085Accumulated depreciation $ 6,352 Notes and accounts payable 1,739 Other liabilities 9,537 Paid-in capital 1,305 Retained earnings 8,334 Revenues, company-ownedrestaurants 2,100 Revenues from franchisedrestaurants 500 Cost of goods sold 820Operating expenses 1,547Depreciation expense 226Interest expense 100Totals $29,867 $29,8673-39 (35-40 min.) Amounts are in millions of dollars.Post.Ref. Debit Credit 1. a. Inventories 1,750Accounts payable 1,750 Bought inventories on accountb1. Accounts receivable 2,500Sales 2,500 Sales on accountb2. Cost of goods sold 1,600Inventories 1,600 Cost of goods sold on accountc. Cash 2,550Accounts receivable 2,550 Collections from customersd. Accounts payable 1,650Cash 1,650 Disbursements to creditorse. Operating expenses 300Cash 300 Advertisingf. Prepaid expenses 20Cash 20 Rents and insuranceg. Operating expenses 18Prepaid expenses 18 Expirationsh. Other liabilities 110Cash 110 Pay ment in cashi. Interest expense 13Cash 13 Disbursements for interestj. Operating expenses 50Property and equipment, net 50 To record depreciationk. Cash 10Paid-in-capital 10 To record sale of shares2. Beginning balance is 1/1/00. Ending balance is 12/31/00. Double rules are not drawn for accountscontaining a lone number. That number automatically serves as the ending balance.605Property andOther Assets Interest(i) 133-39 (continued)3. KELLOGG COMPANYTrial BalanceDecember 31, 2000(In Millions)Cash $ 618Accounts receivable 629Inventories 654Property and equipment, net 2,591Prepaid expenses 2Other assets 834Accounts payable $ 405 Other liabilities 3,581 Paid-in capital 218 Retained earnings 605 Sales 2,500 Cost of goods sold 1,600Operating expenses 368Interest expense 13Totals $7,309 $7,3094. Cash increased because cash collected on accounts receivable greatly exceeded cash payments onaccounts payable and other cash disbursements.。
